Form W-4 (2009), Page 2

Summary: This is an example of Form W-4 (2009), page 2. The line items to be completed are:

Note. Use this worksheet only if you plan to itemize deductions, claim certain credits, adjustments to income, or an additional standard deduction on your 2009 tax return.

Deductions and Adjustments Worksheet:

1. Enter an estimate of your 2009 itemized deductions. These include qualifying home mortgage interest, charitable contributions, state and local taxes, medical expenses in excess of 7.5% of your income, and miscellaneous deductions. (For 2009, you may have to reduce your itemized deductions if your income is over $166,800 ($83,400 if married filing separately). See Worksheet 2 in Publication 919 for details.) field

2. Enter: $11,400 if married filing jointly or qualifying widow(er) with dependent child; $8,350 if head of household; $5,700 if single or married filing separately. field

3. Subtract line 2 from line 1. If zero or less, enter 0 field

4. Enter an estimate of your 2009 adjustments to income, including alimony and any additional standard deduction. (Publication 919) field

5. Add lines 3 and 4 and enter the total. (Include any amount for credits from Worksheet 8 in Publication 919) field

6. Enter an estimate of your 2009 nonwage income (such as dividends or interest) field

7. Subtract line 6 from line 5. If zero or less, enter 0 field

8. Divide the amount on line 7 by $3,500 and enter the result here. Drop any fraction field

9. Enter the number from the Personal Allowances Worksheet, line H, page 1 field

10. Add lines 8 and 9 and enter the total here. If you plan to use the Two-Earners/Multiple Jobs Worksheet, also enter this total on line 1 below. Otherwise, stop here and enter this total on Form W-4, line 5, page 1 field

Under Two-Earners/Multiple Jobs Worksheet: (See Two earners or multiple jobs on page 1). Note. Use this worksheet only if the instructions under line H on page 1 direct you here.

1. Enter the number from line H, page 1 (or from line 10 above if you used the Deductions and Adjustments Worksheet) field

2. Find the number in Table 1 below that applies to the lowest paying job and enter it here. However, if you are married filing jointly and wages from the highest paying job are $50,000 or less, do not enter more than 3. field

3. If line 1 is more than or equal to line 2, subtract line 2 from line 1. Enter the result here (if zero, enter 0) and on Form W-4, line 5, page 1. Do not use the rest of this worksheet field. Note. If line 1 is less than line 2, enter 0 on Form W-4, line 5, page 1. Complete lines 4–9 below to calculate the additional withholding amount necessary to avoid a year-end tax bill.

4. Enter the number from line 2 of this worksheet field

5. Enter the number from line 1 of this worksheet field

6. Subtract line 5 from line 4 field

7. Find the amount in Table 2 below that applies to the highest paying job and enter it here field

8. Multiply line 7 by line 6 and enter the result here. This is the additional annual withholding needed field

9. Divide line 8 by the number of pay periods remaining in 2009. For example, divide by 26 if you are paid every two weeks and you complete this form in December 2008. Enter the result here and on Form W-4, line 6, page 1. This is the additional amount to be withheld from each paycheck field